Determinant Factors Affecting Personal Taxpayers^ Compliance at KPP Pratama Medan Belawan Ferdinan Hasibuan1, Rina Bukit2, Abdillah Arif Nasution3
Universitas Sumatera Utara
Abstract
Tax revenue is a major contribution used by the government for the broadest possible prosperity of the people. This encourages the government to continue to increase sources of income from taxation. However, unfortunately, there are still individual taxpayers at KPP Pratama Medan Belawan (small tax office Medan Belawan) who do not yet have awareness in terms of compliance with the income tax payment. This study aims to analyze the determination of taxpayer compliance at at Kantor Pelayanan Pajak Pratama Medan Belawan, Indonesia. The research method used is a quantitative description with Path Analysis in answering the research hypothesis. The population in this study are all active taxpayer whom listed in KPP Pratama Medan Belawan, with total sample 400 respondents. The results show that directly Service Quality and Tax Literacy affect Tax Compliance, also indirectly all variables throught Tax Awareness affect Tax Compliance.
Keywords: Service Quality, Tax Literacy, Tax Awareness, Tax Compliance
